What income ranges (as percent of FPL) qualify for maximum ACA premium tax credits in 2025?

1. Who claims the biggest subsidies — and how big are they?

Multiple recent summaries identify that households with the lowest incomes receive the largest premium tax credits in 2025, because the tax credit is calibrated to cap the percentage of income paid toward the benchmark plan. One source outlines that households up to roughly 150% of FPL are expected to pay about 0% of income toward the Second Lowest-Cost Silver Plan, effectively receiving the largest credits available for premiums ^[1]. The IRS revenue procedure released in September 2024 established the 2025 applicable percentage table used to compute contributions and credits, confirming that the schedule intentionally phases required contributions upward as income rises ^[2]. This creates a sliding scale where the maximum dollar amount of the credit occurs at the lower end of the eligible income band, not at some midpoint.

2. How the 2025 percentage table reshaped eligibility and contribution caps

The IRS’s Rev. Proc. 2024-35 supplies the formal percent-of-income schedule for 2025, and analysts used that table to compute contribution expectations by income band. The guidance shows a stepped schedule: very low-income households face de minimis expected premium payments, middle-income households pay modest percentages, and those at the upper bands face larger shares before the special 2025 rules intervene ^{[2] [1]}. Observers note that the 2025 table was indexed upward relative to prior years, reflecting cost pressures, and the applicable percentages directly determine the premium tax credit by capping how much of household income must be devoted to the benchmark plan ^[2]. That mechanism is why small income changes near band thresholds can produce large swings in credit amounts ^[3].

3. The exceptional 2025 rule for households above 400% FPL

A significant and widely reported departure in 2025 is that households above 400% of FPL could still qualify for a premium tax credit if the benchmark premium would exceed the capped share of income under the 2025 percentages. One article highlights that 2025 is the last year in which individuals with incomes above 400% FPL may still qualify under these temporary measures, and that the indexing of applicable percentages is a key factor in that allowance ^{[3] [2]}. Policy analysts warn that this feature is time-limited: unless Congress or regulators extend the enhancements, the traditional hard cutoff around 400% FPL will return, excluding many higher-income households from credits in 2026 ^{[3] [4]}.

4. Where sources disagree or leave gaps — defining “maximum” matters

Some materials describe general eligibility bands (100–400% FPL) for any premium tax credit without clarifying what constitutes the maximum credit, while other pieces specify the contribution percentages that create effectively zero-premium outcomes for the lowest bands ^{[5] [6] [1]}. This produces two possible interpretations: one that frames “maximum” as being within the overall eligible envelope (100–400% FPL) and another that treats “maximum” as where household contribution drops to 0% (roughly ≤150% FPL). Analysts and calculators emphasize the sliding-scale nature of the subsidy, so precise answers depend on whether the question asks which incomes qualify for any credit or which incomes get the largest (near-zero contribution) credit ^{[7] [8]}.

5. Policy context and what changes in 2026 mean for families

Policy-focused reports project substantial impacts if the 2025 enhancements expire. Studies estimate that millions could lose or see substantially smaller subsidies in 2026, with dramatic premium increases particularly for those in the 100–250% FPL and 250–400% FPL bands under standard rules ^{[9] [4]}. The consensus across sources is that 2025’s combination of an updated applicable percentage table and temporary loosened eligibility produced both larger credits for low-income households and a brief extension of credits to some above 400% FPL, but those gains are precarious; expiration would reintroduce steeper net premiums and reinstate stricter FPL-based cutoffs for credits ^{[3] [9]}.

Takeaway: For 2025, the largest premium tax credits are concentrated at about 150% of FPL and below (0% expected contribution), the IRS table codifies a sliding scale of required contributions by income band, and a temporary expansion allowed some above 400% FPL to receive credits — a feature slated to change absent further policy action ^{[1] [2] [3]}.